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• W3110325009 abstract "Purpose of the study: This study aims to obtain empirical evidence of the effect of investment factors that consist of investment opportunity sets and environmental uncertainty on tax avoidance and the role of managerial ability in moderating these effects.&#x0D; Methodology: The analysis was conducted on 49 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2018. It was chosen through a purposive sampling method, so 343 observations were obtained. This study engages two-panel data regression models, a model with and without moderation managerial ability. Also, this study employs factor analysis to produce investment opportunity sets that can represent this variable.&#x0D; Main Findings: This study reveals that investment opportunity sets and environmental uncertainty positively affect tax avoidance. Meanwhile, managerial ability failed to moderate the effect of investment opportunity sets and environmental uncertainty on tax avoidance.&#x0D; Implications: The results of the profiling can be used as an early warning, especially for account representatives and tax auditors at the Indonesia Tax Authority, so that potential tax exploration and examination can be more in-depth for firms that fulfill these characteristics. Also, this study provides advice to the Government of Indonesia to provide tax holidays for firms with high IOS who invest in the real sector and tax incentives for firms that are facing an environment with high uncertainty.&#x0D; Novelty: This study deploys managerial ability as a moderating variable between the relationship of investment opportunity sets and environmental uncertainty to tax avoidance. The managerial ability has an important role in firms' IOS and environmental uncertainty faced by the firms because the level of managers will produce differences in the economic outcomes and the effectiveness of the discretion." @default.
• W3110325009 created "2020-12-07" @default.
• W3110325009 creator A5033922991 @default.
• W3110325009 creator A5064354816 @default.
• W3110325009 date "2020-09-25" @default.
• W3110325009 modified "2023-09-29" @default.
• W3110325009 title "THE ROLE OF MANAGERIAL ABILITY IN INDONESIA: INVESTMENT OPPORTUNITY SETS, ENVIRONMENTAL UNCERTAINTY, TAX AVOIDANCE" @default.
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• W3110325009 doi "https://doi.org/10.18510/hssr.2020.84123" @default.
• W3110325009 hasPublicationYear "2020" @default.
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